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The applicant asks whether, following the amendment of Law 16/2013, an exemption still exists for the use of fluorinated gases in teaching and research. The DGT responds that, as the taxable event does not occur, the entity is not a taxpayer and the prescribed exemption scenarios are not applicable.
Cuestión planteada Una vez entrada en vigor la modificación de la Ley 16/2013, de 29 de octubre, por la que se establecen determinadas medidas en materia de fiscalidad medioambiental y se adoptan otras medidas tributarias y financieras, con efectos 1 de septiembre de 2022, la consultante pregunta acerca de la eliminación de la exención mencionada y si sería aplicable a la actividad que realiza algún otro tipo de beneficio fiscal.
La entidad que no realiza la fabricación, importación o adquisición intracomunitaria de gases fluorados no tiene la condición de contribuyente. Por tanto, no le resultan aplicables los supuestos de no sujeción ni las exenciones establecidas en el artículo 5 de la Ley 16/2013. Solo tendría derecho a solicitar la devolución del impuesto si pudiera acreditar el envío de los gases fuera del territorio de aplicación del impuesto.
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